https://www.taxtmi.com/caselaws?id=377980 Freight charges separately specified and charged in sale invoices were deductible from taxable turnover under Rule 6(c) of the Tamil Nadu General Sales Tax Rules, because the rule allows deduction where such charges are not included in the price of goods. The court also held that the Tribunal was bound by the assessee's earlier final order on identical facts and could not depart from it without recording any factual distinction. The Tribunal therefore erred in disturbing the First Appellate Authority's order, and the revision was allowed. en-us Thu, 28 Feb 2019 00:00:00 +0530 Sat, 06 Apr 2019 06:57:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377980 Freight charges separately specified and charged in sale invoices were deductible from taxable turnover under Rule 6(c) of the Tamil Nadu General Sales Tax Rules, because the rule allows deduction where such charges are not included in the price of goods. The court also held that the Tribunal was bound by the assessee's earlier final order on identical facts and could not depart from it without recording any factual distinction. The Tribunal therefore erred in disturbing the First Appellate Authority's order, and the revision was allowed. Case-Laws VAT and Sales Tax Thu, 28 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377980